​​
​​When are personal goods exempts from customs duties when purchasing from E-Stores from aboard?

You are exempt from customs duties if:

1- The total value of purchases is less than (1000) riyals- the total value is calculated as it includes the value of the goods, shipping costs, and insurance.

2- There is no requirement for clearance permission from any party. 

Are personal goods exempts from VAT?

Personal goods are not exempt from VAT except under the VAT system that specifies tax exemptions. VAT is applied to all amounts calculated in the customs declaration, including customs duties. That is, tax is calculated on the value of the goods, shipping costs, insurance, customs fees, and customs declaration fees.

What are the procedures for imported personal shipments? What are the factors behind its delay?​

The shipment goes through several stages as follows:

Preparing the customs declarations: it is created by the transport company, and can be prepared at any time before the shipment arrives, and includes information about the shipment and the importer. 

Security inspection: the transport company submits all shipments for customs security inspection after they are unloaded from the containers. All shipments go through the security inspection process through devices and techniques specialized in security inspection. If suspicion of any shipment, it is requested to prepare it and the carrier is obligated to present it and open it to an employee of the authority, and then repackage it.    

Customs Clearance: if the item passes the security inspection, the customs declaration is audited and the information is verified to be entered correctly and matches the shipment. In the case of doubt about the accuracy of the information, customs has the right to request that the contents of the shipment be opened. After verification is complete, the customs declaration is approved and the carrier pays the required amount. It includes customs duties and VAT to  clear the shipment finally.

A shipment with completed documents dose not take anytime at the customs port, and the delay may be due to one of the following factors:

1-       Overdue submission of the customs declaration.

2-      Providing false information.

3-      Lack of sufficient information to prepare the customs declaration.

4-      The need for clearing permission from another party and the delay in approval.

Who is responsible for providing all necessary requirements for the Zakat, Tax and Customs Authority?

In case of importing through express transport companies, these companies are obligated to clear all customs affairs through their brokers accredited by the Zakat, Tax and Customs Authority.

Do express transport companies have the right to request a copy of the ID card under the pretext of requesting the Zakat, Tax and Customs Authority?

Zakat, Tax and Customs Authority dose not require a copy of the ID card for personal shipments received via express transport companies. The main requirement is the importer`s information only, his full name and civil ID number, without the need for a copy of personal documents. 

and CustoI received a personal shipment and the transport company requested additional amounts under the pretext that it was from the Zakat, Tax and Customs Authority. How can I verify the accuracy of the information?

Zakat, Tax and Customs Authority dose not require any customs duties except according to a customs declaration, and the express transportation company must provide a copy of the declaration to the customer, the customs declaration includes details of all customs duties.

VAT is also collected in all cases except what is excluded by the system, regardless of the value of the shipment. The express transportation company provides a receipt to the customer for the VAT. The customs declaration -if any- also includes the VAT collected on the shipment.

​